Things you need to know
It is important that you complete the individual information on pages 1 and 2 of your tax return accurately to avoid delaying your notice of assessment. We have provided explanations below for the tax-related items so that you can complete these sections correctly.
If you are not sure whether you have to lodge a tax return, see Do you need to lodge a tax return? 2023.
Your tax file number (TFN)
You will find your TFN:
- on your myGov account linked to the ATO
- on your income statement
- on your last notice of assessment.
You do not have to quote your TFN on your tax return, but your assessment may be delayed if you do not.
If you are new to the tax system and don't have a TFN, go to Tax file number.
Are you an Australian resident?
If you were an Australian resident for tax purposes for all of 2022–23, print X in the Yes box.
If you were an Australian resident for tax purposes for part of 2022–23, print X in the Yes box and complete A2 on page 7 of your tax return. We need this information to work out your tax-free threshold.
If you were 'not an Australian resident for tax purposes' for all of 2022–23, print X in the No box.
Generally, we consider you to be an Australian resident for tax purposes if:
- you have always lived in Australia or you have come to Australia and live here permanently
- you have been in Australia continuously for six months or more, and for most of that time you worked in the one job and lived at the same place
- you have been in Australia for more than six months during 2022–23, unless your usual home is overseas and you do not intend to live in Australia
- you go overseas temporarily and you do not set up a permanent home in another country, or
- you are an overseas student who has come to Australia to study and are enrolled in a course that is more than six months long.
If you need help in deciding whether or not you are an Australian resident for tax purposes, go to Your tax residency.
Were you in Australia on a 417 or 462 or 408 working holiday visa at any time during 2022–23?
If you were in Australia on a 417 or 462 or 408 working holiday visa at any time during 2022–23, you must also complete A4 on page 7 of your tax return. Complete this question to avoid being taxed at a higher rate.
A 408 working holiday visa is a 408 Pandemic Event visa granted to you to allow you to remain in Australia following the expiry of your 417 or 462 WHM visa.
Has any part of your name changed since completing your last tax return?
To find out how to update your name on our records, go to Update your name.
Will you need to lodge an Australian tax return in the future?
This may be your last tax return if one of the following applies:
- Your annual taxable income in the future will be below the tax-free threshold ($18,200 for 2023–24).
- Your only source of income in the future will be an Australian Government pension.
- You will become eligible for the seniors and pensioners tax offset in 2023–24, and your rebate income is below the threshold for lodging a tax return this year (for threshold levels and eligibility for 2022–23, see Do you need to lodge a tax return? 2023).
- You are moving overseas permanently.
Depending on your situation, print X in the Yes, No or Don't know box.
Deceased estate
Print:
- Deceased estate on the top of page 1 of the tax return
- X in the No box at Will you need to lodge an Australian tax return in the future?
The executor or administrator of the estate must sign the tax return.
Electronic funds transfer (EFT)
We need your financial institution account details to pay any refund owing to you, even if you have provided them to us before, including:
- Bank State Branch (BSB) number (this number has 6 digits, do not include spaces or hyphens)
- account number (this number has no more than 9 digits, do not include spaces or hyphens)
- account name, for example JQ Citizen. Do not show account type, such as cheque, savings, mortgage offset in the account name. Include spaces between each word and initials where required. If this exceeds 32 characters, provide the first 32 characters only.
Your refund can only be paid into a recognised financial institution account located in Australia.
Where to go next
- Go to question 1 Salary or wages 2023.
- Return to main menu Individual tax return instructions 2023.